p-Index From 2020 - 2025
6.518
P-Index
Claim Missing Document
Check
Articles

PENGARUH TEKANAN ANGGARAN WAKTU DAN SIKAP SKEPTISME PROFESIONAL AUDITOR TERHADAP KEBERHASILAN DALAM MENDETEKSI KECURANGAN KLIEN PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG Apriyanto, Apriyanto
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1337

Abstract

Audit quality assurance related to the auditor that the financial statements do not present any material errors or fraud load. Fraud must be investigated and sought the truth. Thus, an auditor should apply professional skepticism attitude. An auditor in doing their jobs must be professional and competitive in order to give satisfaction to the clients. Auditors are often in a dilemma situation.Data analysis methods to be used by the author in this study is the analysis of quantitative and qualitative analysis. The data used in this study are primary data and secondary data. The results showed budget pressure and attitude of professional skepticism, the auditor together positive and significant impact on the success in detecting fraud clients. Partial budget pressure has a negative relationship and the direction of the client's success in detecting fraud and attitude of professional skepticism partially auditor has a positive relationship and the direction of the client's success in detecting fraud.
Perancangan Sistem Informasi Pendaftaran Pasien pada Klinik Adisty Bogor Wardani, Chyntia Ayu; Apriyanto, Apriyanto; Susilowati, Susi
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 8 No. 4 (2024): Call for Paper: Volume 8 Nomor 4 Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Klinik Adisty merupakan klinik kecantikan yang memberikan pelayanan berupa pengobatan dan perawatan kulit wajah di bawah pengawasan dokter. Seiring dengan jumlah pasien yang semakin banyak dalam melakukan perawatan setiap harinya berdampak pada sistem pendaftarannya karena sistem yang berjalan saat ini masih dilakukan secara konvensional, seperti pasien yang akan melakukan perawatan harus datang langsung ke klinik untuk melakukan pendaftaran dengan mengisi lembar data pasien terlebih dahulu, kemudian data tersebut dicatat kembali secara satu per satu oleh admin ke dalam buku dan setelah itu admin membuatkan jadwal untuk pemeriksaan dengan dokter. Pengolahan data pendaftaran yang masih manual ini dirasa kurang efektif dan efisien karena memakan waktu yang sangat lama, dan menimbulkan masalah pada saat pembuatan laporan-laporan khususnya terkait laporan pendaftaran pasien. Dengan merancang dan menerapakan sistem informasi terkomputerisasi merupakan solusi yang terbaik untuk mengatasi masalah-masalah pada klinik Adisty Bogor. Metode pengembangan perangkat lunak yang dipakai dalam perancangan sistem ini menggunakan metode waterfall yang didukung dengan perancangan database dengan menggunakan Entity Relationship Diagram dan logical Record Structure. Digunakan juga Unified Modelling Language untuk menggambarkan beberapa diagram yang ada dalam perancangan sistem ini. Bahasa pemrograman menggunakan PHP sebagai program web, dan MySQL sebagai aplikasi database.
SISTEM PAKAR DIAGNOSA PENYAKIT IKAN AIR TAWAR DENGAN METODE CASE BASED REASONING Abduh, Hisma; Apriyanto, Apriyanto
MUSTEK ANIM HA Vol 9 No 02 (2020): MUSTEK ANIM HA
Publisher : Faculty of Engineering, Musamus University, Merauke, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mustek.v9i02.3348

Abstract

Penelitian ini dilakukan dengan tujuan untuk memberikan pengetahuan dan kemudahan kepada para pelaku usaha budidaya ikan air tawar dalam melakukan pemeliharaan dan usaha pembesaran ikan air tawar agar dapat meningkatkan produksi dengan keuntungan yang maksimal.Upaya yang dapat dilakukan untuk meminimalisir terjadinya kerugian adalah dengan melakukan pencegahan tersebarnya penyakit tersebut yaitu dengan membuat sebuah sistem pakar untuk mendiagnosa penyakit pada ikan air tawar. Aplikasi sistem pakar ini menggunakan penerapan Case Based Reasoning dengan metode algoritma nearest neighbor untuk mendiagnosa penyakit ikan berdasarkan dari gejala yang muncul pada ikan serta seberapa besar bobot gejala yang dialami oleh ikan air tawar yang terinfeksi penyakit. Dari gejala dan bobot gejala yang diinput maka akan dicek nilai similaritas pada kasus yang tersimpan dalam basis pengetahuan untuk mendapatkan hasil diagnosa penyakit ikan air tawar. Tingkat keakuratan dari hasil diagnosa penyakit ikan air tawar diambil hanya jika nilai similaritas kasus lebih dari atau sama dengan 0,8 (80%) sampai 1. Dari 24 kasus yang didapat dan telah dilakukan perhitungan similaritas, 1 kasus yang memiliki nilai tertinggi yaitu kasus K002 sebesar 0.90. (90%) sehingga solusi kasus K002 direkomendasikan sebagai solusi pada kasus baru. Nilai similaritas melebihi nilai threshold (>0.80) sehingga dapat disimpulkan hasil tersebut positif terkena penyakit P01 dan kasus baru dapat disimpan menjadi source case
KAJIAN PENERIMAAN SISTEM INFORMASI KEPESERTAAN DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL STUDI KASUS PADA DANA PENSIUN PLN Apriyanto, Apriyanto
Jurnal Pilar Nusa Mandiri Vol 11 No 1 (2015): Pilar Nusa Mandiri : Journal of Computing and Information System Periode Maret 2
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1105.981 KB)

Abstract

Participant Information Systems of Pension Fund (SISKEP) is a subsystem information system of pension funds are built to answer the needs of data and information quickly and accurately in a Pension Fund industry in specially for data processing participant data in a pension fund. The most important for the implementation of an information system its is if the system can be a success and accepted by users. One indicator of the acceptance or no a system is to look at the benefits and ease in operating a system. Therefore, it is necessary to study how far the user's acceptance of a system in the implementation its. The research was conducted by using the approach of the Technology Acceptance Model (TAM). Sampling using a questionnaire completed by 60 respondents. Research purposes to determine the extent to which the level of user acceptance of the implementation participant Information Systems of Pension Fund of PLN in Jakarta with analyzing the influence perceived ease of use and perceived usefulness of the participant's acceptance of information systems. Data processing method using the Statistical Product and Service Solutions (SPSS). Research suggests shows that the ease and benefits factors in the Participants Information Systems of Pension Fund PLN significantly positive effect on user acceptance, so that when the level of perceived ease of use and perceived usefulness high, it will affect the level of user acceptance towards the implementation of the participant Information Systems.
Mathematical Model of Love Dynamics in the Story of the Romantic Legend of the Mandar Tribe Rifandi, Muhammad; Apriyanto, Apriyanto; Alnisari, Alnisari
Journal of Mathematics and Applied Statistics Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Insan Literasi Cendekia (INLIC) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/mathstat.v2i1.153

Abstract

In this study, the mathematical model of love is discussed based on the legend of the Mandar tribe area in West Sulawesi Province. Love is an active action / activity carried out by humans towards other objects, in the form of self-sacrifice, empathy, attention, affection, help, obey words, follow, obey, and want to do whatever the object wants. This study aims to determine the mathematical model for the dynamics of love in the story of two lovebirds contained in the legend of Mandar and determine the equilibrium point and analyze the stability of the mathematical model of their love dynamics so that simulations and interpretations of mathematical models of dynamics can be carried out. Based on the model obtained, it can be known how the dynamics of love that occur between kaco and cicci based on several possible cases that can occur between the two of them. By using maple software, an equilibrium point is obtained consisting of two types of equilibrium points, namely the equilibrium point of the mathematical model of love if there is no struggle from kaco  ' and the equilibrium point of the mathematical model of love if there is a struggle from kaco'.
Implementasi Exiftool pada Forensik Metadata Video untuk Antisipasi Berita Hoax Azhiman, Fauzan; Dasmen, Rahmat Novrianda; Apriyanto, Apriyanto
Jurnal Bina Komputer Vol 5 No 1 (2023): Jurnal Bina Komputer (Juni 2023)
Publisher : Jurnal Ilmiah Terpadu Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/jbkom.v5i1.2422

Abstract

Masalah umum yang terjadi ialah terjadinya kesalah pahaman bagi para masyarakat hal ini terjadi karena kesalahan informasi yang didapat dan tidak mencari sumber informasi yang lebih kredibel. Perpecahan ini bisa ditimbulkan karena seseorang membenarkan informasi yang salah namun orang lain tidak percaya akan kebenaran tersebut karena ia memiliki bias informasi. Salah satu cara agar tidak terjadinya kesalah pahaman antar masyarakat mengenai metadata video yaitu menggunakan exiftool, dengan menggunakan exiftool kita bisa membaca, menulis dan memanipulasi metadata video sehingga para masyarakat bisa mengetahui apakah video yang mereka lihat tersebut video asli ataupun video palsu (hoax) serta tidak adanya lagi permasalahan yang membuat masyarakat menjadi salah paham. Metode Tools Exif/Metadata by Phill Harvey banyak menampilkan metadata file yang tersembunyi pada sebuah foto yang bisa di analisa informasi kebenaran apa saja yang terkandung didalmnya sedangkan untuk tools Exif & Metadata Viewer ada beberapa file yang tidak terbaca pada tools tersebut. Untuk hasil ketiga video yang di analisa baik menggunakan tools online maupun tools offline hasil pemeriksaan tidak ditemukan kejanggalan-kejanggalan dimana semua informasi yang didapat sesuai dengan informasi yang ada pada file video, dimana pada tabel bisa dilihat tanggal pembuatan media dan tanggal modifikasi sama serta waktunya juga sama.
Peningkatan Kualitas Pembelajaran melalui Pelatihan Penyusunan Perangkat Pembelajaran Kurikulum Merdeka di SMPN 1 Majene Anaguna, Nursyam; Apriyanto, Apriyanto; Syahrir, Nur Hilal A.
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 6, No 2: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v6i2.3584

Abstract

A change in curriculum policy to the Independent Curriculum is something new for teachers. There are many teacher needs, especially knowledge and skill competencies in terms of preparing Independent Curriculum learning tools, which have not yet been accommodated. The development of knowledge and skills is very important in order to improve the learning process in accordance with the Independent Curriculum. One effort to develop teachers' pedagogical abilities is through training in preparing Independent Curriculum learning tools. This activity was carried out at SMPN 1 Majene, West Sulawesi, which was attended by 32 teachers. Activity stages include preparation, implementation, evaluation and report preparation. The result of this activity is that the level of teacher satisfaction after implementing the training on developing independent curriculum learning tools is in the very satisfactory category.
Correlation between Physical Properties and Specific Fuel Consumption in Jatropha -Used Cooking Oil Biodiesel Mixtures Wahyudi, Wahyudi; Nadjib, Muhammad; Apriyanto, Apriyanto
Semesta Teknika Vol 26, No 2 (2023): NOVEMBER
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/st.v26i2.20163

Abstract

This study was motivated by the need to understand the influence of using waste jatropha biodiesel on the physical properties of fuel and the performance of diesel engines. The primary aim was to determine the relationship between the fuel's physical properties, spray angle, and specific fuel consumption (SFC) at various load levels. The methodology employed included measurements of density, viscosity, flash point, calorific value, spray angle, and SFC for different blends of waste jatropha biodiesel and diesel (B5, B10, B15, B20). The research results demonstrate an increase in density, kinematic viscosity, and flash point, along with a decrease in calorific value, as the biodiesel content increases. The density of the biodiesel mixture ranges from 823 kg/m³ at B5 to 836.50 kg/m³ at B20. The kinematic viscosity increases from 3.9 cSt at B5 to 5.2 cSt at B20, and the flash point rises from 112.9°C at B5 to 128.7°C for B20. Meanwhile, the calorific value decreases from 10308.2670 cal/g at B5 to 10133.8280 cal/g for B20. A strong correlation exists between density and kinematic viscosity with the spray angle, exhibiting R2 values of 0.9141 and 0.8287, respectively. The correlation between the fuel's physical properties and the specific fuel consumption (SFC) is also substantial, marked by high R2 values above 0.93. These findings provide a solid foundation for the development of more optimal biodiesel formulations.
Supporting Inclusivity Through an Automatic Transcription Application to Improve Hearing Skills for the Deaf Apriyanto, Apriyanto; Intes, Amina; Rachmawati, Sitti; Hanim, Saidatul; Alhamdani, Abdul Kodir
Journal International of Lingua and Technology Vol. 3 No. 2 (2024)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jiltech.v3i2.672

Abstract

Inclusivity is the principle that underlies a just and equal society for all individuals, including students or pupils who have hearing disabilities such as the deaf. In an effort to realize inclusivity, technological developments have opened the door to solutions that can improve the quality of life for deaf users. One of the main challenges faced by deaf users is difficulty in understanding and communicating with the outside world through hearing. This article discusses how automatic transcription applications can serve as powerful tools in supporting inclusiveness by improving the listening skills of deaf users. An automatic transcription application is software that is capable of converting spoken conversations into text in real-time. This has the potential to enable deaf users to access previously difficult-to-reach information. The use of automatic transcription applications can provide significant benefits for deaf users. Firstly, it allows pupils and students to follow conversations and presentations better, improving their listening skills. Second, users can participate more actively in various social and educational activities, feeling more confident in interacting with friends, colleagues and instructors. Apart from that, the use of this application can also help in the development of their spoken language, because students can view the transcribed text while listening to the conversation. However, there are several challenges that need to be overcome in implementing this automatic transcription application. These include accuracy of transcription, availability of appropriate hardware and software, and community understanding of the needs and rights of deaf users. Therefore, collaboration between technology developers, the deaf community, and other interested parties is important in ensuring that automated transcription applications can be used effectively to increase inclusivity for deaf users.
Efektifitas Berkumur Jus Apel dan Jus Pir terhadap Penurunan Tingkat Halitosis pada Siswa Kelas XI SMKN 1 Kendari Sofyan, Suhikma; Erfiani, Mery; Apriyanto, Apriyanto
Jurnal Penelitian Inovatif Vol 4 No 4 (2024): JUPIN November 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.811

Abstract

Halitosis atau bau mulut dapat menjadi sumber ketidaknyamanan dan dapat memiliki dampak negatif pada kehidupan sehari-hari seseorang. Halitosis sering kali dianggap sebagai masalah kecil, namun dampaknya bisa sangat besar. Selain mempengaruhi kepercayaan diri pribadi, bau mulut juga berdampak buruk pada kehidupan sosial. Buah apel mengandung senyawa katekin yang bisa mencegah plak gigi. Karena kandungan serat dan airnya, buah pir secara alami membantu membersihkan plak makanan dari gigi. Tujuan penelitian ini adalah untuk mengetahui tingkat halitosis sebelum dan sesudah berkumur jus apel dan pir karena senyawa katekin di dalamnya membantu mengurangi perlengketan bakteri streptococcus mutans, mencegah pembentukan plak gigi, dan mendenaturasi protein sel bakteri, yang menyebabkan kematian bakteri. Studi ini menggunakan rancangan pre-test dan post-test. Penelitian ini melibatkan 36 siswa dari kelas XI SMKN 1 Kendari, yang dibagi menjadi 2 kelompok perlakuan. Hasil penelitian menunjukkan bahwa jus apel dan jus pir tidak berbeda dalam hal halitosis.
Co-Authors Abduh, Hisma Abed, Yara Abrar Hiswara Adiazmil, Aan Albadri, Albadri Alhamdani, Abdul Kodir Alnisari, Alnisari Anggara, Reddy Antari, Laila Arfan Arfan Arifin , Zainal Arini, Rani Eka Arisondha, Edy Astuti - Aulia, Sofi Azhiman, Fauzan Badia, Esti Dasmen, Rahmat Novrianda Dedy Wahyudi Edi Sutanto Edison, Rizki Edmi Erfiani, Mery Fadhliyah Malik Faizal Faizal, Faizal Fasli Jalal Fitiria, Zakiatul Frans Sudirjo Gamar Al Haddar, Gamar Al Halik, Halik Hamzan Wadi Hanim, Saidatul Harun, Lalu Ahmad Hidayat, Deddy Himawan Sutanto, Himawan Homiswadi, Homiswadi Hossam, Ahmed Ibnusina, Fedri Ika Nur Fitriani Ilyas Y., Muhammad - Indriwati Indriwati Intes, Amina Irwanto, Muhamad Ageng Ismiati, Riska Jabbar, Asriullah Judijanto, Loso Laksono, Muflih Adi Latifa Dinar Rahmani Hakim Lesmana, Tera Mardiati Mardiati Marius Masri Sadipun Maulina, Fina Mirahwati, Mirahwati Mubarak Mubarak Mudawanah, Siti Muhallim, Muhlis Muhammad Nadjib, Muhammad Muhammad Safii Muhibbatun, Muhibbatun Muhtadi, Muhamad Ammar Mukhta, Diniwati Murniawan, Muhammad Wahid Musa Hefer Smas Nampira, Ardi Azhar Nasrudin Nesha, Putu Niken Vincensia Novitasari, Salwa Aulia Nugroho, Agung Yuliyanto Nurhaliza, Ellys Nurhasanah, Dila Padila Nurhikma, Nurhikma Nursyam Anaguna NURUL AZIZAH Pangaribuan, Hotma Pascayantri, Asniar Priyana, Yana Purnomo, Adi Dwi Purwinahyu, Purwinahyu Rachmawati, Sitti Rahmawati, Sri Andlina Rasak, Adriatman Rasyid, Herlina Riana Riana, Riana Rifandi, Muhammad Rinto Suppa Rismayanti Rismayanti Rohana Nur Aini Roni Afrizal Rosadi, Elda Mnemonica Rusli, Nirwati Setiani, Dwi Aluh setiawati, rahmi Setyorini, Dini Sitepu, Ediaman Siti Annisa Wahdiniawati, Siti Annisa Siti Maria Sitti Hasnah Slamet Haryadi Sofyan, Suhikma Solo, Dian Munasari Sono, Mohammad Gifari Suherna, Nana Sulsiah, Sulsiah Supriandi Supriandi, Supriandi Susi Susilowati, Susi Susilo, Anton Syahrir, Nur Hilal A. Utami, Andi Syahri Utami, Eva Yuniarti Wahyudi Wahyudi wahyuni wahyuni Wahyuni, Ester Dwi Wardani, Chyntia Ayu Wibowo, Teguh Setiawan Wiji Utami, Wiji Winata, Rizki Hardian Zakaria Habib Al-Ra’zie